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All Journal Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Research Horizon Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal GoodWill Journal of Economics, Management, and Accounting Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi

Abdul Pattawe

Department Of Accounting, Faculty Of Economics And Business, Universitas Tadulako, Central Sulawesi

Author-ID : 1827809

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document

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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL, AND MEDIUM ENTITIES IN CENTRAL SULAWESI PROVINCE Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v3i2.558

The purpose of this research is to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs) by Micro, Small, and Medium Enterprises (MSMEs) in Central Sulawesi Province. This research is a qualitative descriptive study. The informants included MSMEs supervisors from the the Cooperative, Small, and Medium Enterprises Offices in all regencies/city in Central Sulawesi Province and MSMEs actors in Palu City. The results of this study reveal that MSMEs in Central Sulawesi Province had not implemented accounting and FAS MSMEs properly and correctly. The majority of MSMEs in Central Sulawesi Province only do bookkeeping very simply. This is because MSMEs have insufficient accounting knowledge and skills.

Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management.

Analysis Of Factors Influencing The Performance Of Regional Government Apparatuses Dewi Muliyati; Andi Mattulada Amir; Muhammad Din; M. Ikbal A; Abdul Pattawe
Jurnal Manajemen Vol. 26 No. 1 (2022): February 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i1.884

This study aims to examine and analyze the effect of Public Accountability, Decentralization Structure, Clarity of Budget Target and Managerial Roles of Regional Financial Managers on the Performance of Local Government Officials on Financial Managers of Regional Apparatus Organizations in Palu City. This is a quantitative study, and the data was gathered by a survey approach utilizing a questionnaire as the tool. Purposive sampling was used to obtain the sample, which included the head of the OPD and the head of the financial sub-section in each Palu City OPD. PLS, with the help of WarpPLS software, is the analytical tool used to manage the data. The findings show that public accountability affects the performance of local government officials. The structure of decentralization affects the performance of local government officials, clarity of budget targets affects the performance of local government officials, and the managerial role of regional financial managers affects the performance of local government officials.

PENDAMPINGAN MANAJEMEN KEUANGAN PEDAGANG KAKI LIMA PASAR MANONDA BINAAN BAZNAS PROVINSI SULAWESI TENGAH Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v2i2.1050

Street vendors as part of micro, small, and medium enterprises are the main contributors to the Indonesian economy in general and Palu City in particular. Even so, the development of street vendors’ businesses are not significant and do not even last long. This is due to the lack of awareness and knowledge regarding effective and efficient business financial management. The community service team in collaboration with the National Amil Zakat Agency (Baznas) of Central Sulawesi Province held financial management assistance to street vendors at Manonda Traditional Market who received capital assistance from Baznas of Central Sulawesi Province in 2021. The method of implementing the service through brainstorming and supervision was chosen because street vendors would be given awareness and knowledge of financial management and assisted in its implementation. Mentoring would be given to 20 street vendros, each of whom received IDR 500,000. Brainstroming was done to provide awareness and direction to street vendors regarding good financial management. Supervision was carried out in order to ensure the sustainability of the financial management implementation that has been taught. All service activities were carried out well and enthusiastically received by Baznas of Central Sulawesi Province as partner and street vendors at Manonda Market as beneficiaries.

Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL COMMITMENT, AND UNDERSTANDING OF GOOD GOVERNANCE ON GOVERNMENT AUDITOR PERFORMANCE IN BPKP CENTRAL SULAWESI REPRESENTATIVE Rahma Masdar; Abdul Pattawe; Lucyani Meldawati
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to determine and analyze the influence of leadership style, organizational commitment, and understanding of good governance on auditor performance. This study used a purposive sampling method by giving criteria for sampling. Data collection was carried out by distributing questionnaires to BPKP auditors. Primary data were obtained from the responses of respondents through the distribution of questionnaires, observations and interviews. Data were analyzedusing Multiple Linear Regression with the help of IBM SPSS Statistics 25. The results showed that leadership style, organizational commitment, and understanding of good governance simultaneously had a significant effect on auditor performance. Partially, leadership style had a significant effect on auditor performance, organizational commitment had a significant effect on auditor performance, and understanding of good governance had a significant effect on auditor performance.

Penyuluhan Manajemen Usaha Kerajinan Kapuk Di Desa Dalaka Jurana; Pattawe, Abdul; Indriasari, Rahayu
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 8 No 3 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v8i1.3902

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pemahaman dan pendampingan pada perajin kapukdi Desa Dalaka, Kecamatan Sindue, Kabupaten Donggala tentang pengelolaan manajemen usaha untuk mempertahankan keberlangsungan usahanya (going concern). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam tiga tahap dengan kurun waktu delapan bulan.Tahap pertama adalah persiapan melalui observasi dan wawancara pendahuluan.Tahap kedua adalah pelaksanaan kegiatan berupa penyuluhan dan pelatihan yang dilakukan dengan memaparkan materi tentang pengelolaan manajemen usaha.Tahap ketiga adalah monitoring dan evaluasi yang bertujuan untuk menampung permasalahan yang dihadapi oleh perajin kapuk dalam manajemen usahanya dan mengevaluasi tingkat keberhasilan program pengabdian.Target yang telah dicapai dalam kegiatan ini adalah mitra memiliki pengetahuan tentang pengelolaan manajemen usaha.

Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Wahyudin Hasyim; Abdul Pattawe; Muhammad Din; Andi Chairil Furqan; Megawati Megawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10394

This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.

Sustainability Kelompok Bisnis Kerajinan Kapuk Di Desa Dalaka Melalui Strategi Patronage Jamaluddin Jamaluddin; Nina Yusnita Yamin; Jurana Nurdin; Supriadi Laupe; Abdul Pattawe; Nurhayati Haris
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 4: November 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i4.946

Pengabdian ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini. Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.

Function of Internal Control in Financial Management in Pamona Puselemba District Poso Abdul Pattawe; Muhammad Darma Halwi; Rahayu Indriasari; Jurana Jurana; Muhammad Ridwan Nasir
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 1 (2024): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i1.1599

This community service activity was carried out in the Pamona Puselemba sub-district, Poso. The partners for this activity are the heads and secretaries of villages in the Pamona Puselemba Poso sub-district. The aim of this service is to increase the capacity of village officials regarding the internal control function in financial management of Pamona Puselemba Poso District. Community service activities are carried out using the counseling method. The activity was attended by approximately 15 people consisting of village heads and secretaries in the Pamona Puselemba sub-district, Poso Regency. In the service program carried out in connection with counseling regarding the function of internal control in managing village finances in Pamona Puselemba District, Poso Regency, it turned out that it was able to improve the ability of village officials and officials in managing, using and being accountable for village funds in the villages of Pamona Puselemba District, Poso Regency. The results of this service activity are: first, increasing the ability of the community in the villages of Pamona Puselemba District, Poso Regency to play an active role and also be fully involved in the use of village funds in the form of village activities financed by the village fund budget; Second, increased accountability of village managers in Pamona Puselemba District, Poso Regency in being accountable for the use of village funds; Third, increasing communication and availability of information between the community and village officials in the management and use of village funds

Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Amir Arung Gihna Mayapada Dewa Made Adi Dharma Dewi Muliyati Femilia Zahra Fikry Karim Jamaluddin Jamaluddin Lucyani Meldawati M. Ikbal A Megawati Megawati Muhammad Darma Halwi Muhammad Din Muhammad Din Muhammad Ridwan Nasir Muliati Muliati Nanda, I Wayan Satya Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Rahayu Indriasari Rahma Masdar Rifka Khairunnisa Sugianto Sugianto Supriadi Laupe Tenripada, Tenripada Wahyudin Hasyim

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